Federal Tax Procedure Book (2021 Editions) (9/20/21)

2021 Editions of the book:
  • Federal Tax Procedure (2021 Student Ed.), SSRN here.  This edition has no footnotes and is designed for the federal tax procedure student.  I present the core tax procedure information that I feel appropriate for students without the level of detail and distraction offered in footnotes (which are in the Practitioner Edition).  Key Code and case citations that the student should know are in the body of the text.  This edition has 697 pages of content (not counting the opening pages (cover page, Thanks, and Table of Contents) and the Appendices).  
  • Federal Tax Procedure (2021 Practitioner Ed.), SSRN here.  This edition has the same text as the Student Edition but also offers footnotes that support or discuss points in the text.  This edition has 1018 pages of content (not counting the opening pages (cover page, Thanks, and Table of Contents) and the Appendices). So, the footnotes add over 300 pages.  This edition is more suited to practitioners who may need that level of detail.    Note, as of 9/20/21, I have posted a revised version on SSRN that has links for ease of reference to cases, Code sections, table of contents and cross references.  See Revised Federal Tax Procedure (2021 Student Ed.) with Links (9/20/21), here.  The SSRN link above should go to that revised version for review and download.
Case Links.  Links to Cases Cited in Student Edition and in Text of Practitioner Edition, see here.

Permission to Use.  All readers are given permission to use the books.  The books are copyrighted, so appropriate credit to the book is appreciated when the contents are used in other publications.

Updates, Corrections, Changes, Etc.:

I will offer updates, corrections, changes, etc. (collectively "Updates") through blog entries.  Throughout the year, I make many changes to the working draft of the next annual editions.  Some of the changes are significant, representing important developments or corrections to errors in the 2021 Editions.  For those significant changes, I will post them as blog entries stating the change and referencing the page numbers affected in each Edition.  Readers can access updates in either of two ways:
  • A blog page (right column) titled Federal Tax Procedure Book 2021 Editions Updates, here.   This lists the significant updates and changes to the 2021 Editions by chapter, with appropriate links.
  • By blog keyword titled "FTPB 2021 Updates," [Link to come]. The search results are first generated by relevance, but by clicking a link at the top, you can see the entries in reverse chronological order.
For other developments, I recommend the Procedurally Taxing Bloghere.  The authors of the blog are Les Book of Villanova Law School, Keith Fogg of Harvard Law School, Christine Speidel of Villanova Law School, and Stephen Olsen in private practice, with frequent guest blogs by practitioners in the tax procedure field.  For practitioners, the Procedurally Taxing Blog is necessary reading.  For students, I recommend selective reading, because many of the blog entries, although of high quality, go into a level of detail that I do not believe appropriate for students.  Practitioners should read the Procedurally Taxing Blog regularly.

I also offer links to various resources in the right column of this blog.  Tax Procedure fans may want to familiarize themselves with those resources.

I highly recommend the most detailed and authoritative discussion of Federal Tax procedure, Michael Saltzman and Leslie Book, IRS Practice and Procedure (Thomsen Reuters 2015), here.  (Disclosure: I am the principal draftsman of Chapter 12 of that publication, titled Criminal Penalties and the Investigation Function.)  That treatise is cited frequently by the courts, from the Supreme Court on down.  For those wanting definitive research, that treatise should be consulted.  To give you some idea of the depth of the coverage, chapter 12 on Criminal Penalties and the Investigative Function was 311 pages (with footnotes) in the original pdf copy when published in 2015.  By contrast, in my Federal Tax Procedure Book Practitioner Edition (with footnotes), I cover that topic in part of Chapter 6, titled Penalties, in 37 pages.  Keep in mind that the principal target for my Federal Tax Procedure Book is the student but offer footnotes in the Practitioner edition to offer more detail but not in any way to compete with the discussion in the Saltzman & Book treatise.

Finally, as to resources, I provide links in the right-hand column to other resources related to tax procedure.

Forms and Materials for Use with the Book:
  • Forms.  IRS Forms, Instructions & Publications may be obtained from the IRS website of the same name, here.  In 2017, I provided a set of forms in pdf format, here, but some of these forms have been revised since 2017.  So, be sure and check for any updates on the IRS website.
  • Materials.  I offer here in pdf format a collection of materials (key cases, select John Doe Summons documents and articles) that I asked the students to read and be prepared to discuss in class, Caveat:  I have not updated these materials set recently. 
  • Problem Set.  I do not have a problem set for this book.  I do offer copies of some of my examinations from the last few years of teaching at the University of Houston Law School (ending in Fall 2015).  These questions may span different Chapters of the books, so they may not be suited for chapter-by-chapter discussion of problems.  Professors might be used to create a chapter-by-chapter problem set.  Or Students may use the examinations to review, either for an examination or just general review.  Many of the examination questions are based (at least conceptually) on examples given in the text of the two editions.
    • 2015 Examination, here.
    • 2014 Examination, here.
    • 2013 Examination, here.
    • 2012 Examination, here.
    • 2011 Examination, here.
Feedback:
  • I encourage and value comments (including, most importantly, items that should be corrected or included).  Comments may be emailed to me, jack@tjtaxlaw.com.  Or you may make comments below on this page of my Federal Tax Procedure Blog.   I will use these comments to make the next edition better and, if appropriate, make updates through the update techniques described above.
  • Advise me of uses of the book in teaching.  It is always good to know which classes are using the book. 
  • I welcome examples of problems that professors use to help their students better understand tax procedure concepts.  Perhaps with enough suggestions, I can prepare a set of problems with answers for the book.  If I use problems (or reasonable variants) submitted to me, I will give appropriate credit to the professor developing the problems.
    Earlier Editions of the Federal Tax Procedure Book.  These may be downloaded from my SSRN author page, here.

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